26 USC 5354

Editorial Notes

Prior Provisions

A prior section 5354, act Aug. 16, 1954, ch. 736, 68A Stat. 663, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Puspan. L. 85–859.

Amendments

1996—Puspan. L. 104–188 inserted “(taking into account the appropriate amount of credit with respect to such wine under section 5041(c))” after “any one time”.

1984—Puspan. L. 98–369 substituted “distilled spirits” for “wine spirits” in two places.

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date of 1996 Amendment

Amendment by Puspan. L. 104–188 effective, except as otherwise expressly provided, as if included in the provision of the Revenue Reconciliation Act of 1990, Puspan. L. 101–508, title XI, to which such amendment relates, see section 1702(i) of Puspan. L. 104–188, set out as a note under section 38 of this title.

Effective Date of 1984 Amendment

Amendment by Puspan. L. 98–369 effective July 18, 1984, see section 456(c) of Puspan. L. 98–369, set out as an Effective Date note under section 5101 of this title.